A Message from our Comptroller, Mr. Collin Griffith

The role of the Belize Customs and Excise Department is to develop and implement an integrated set of policies and procedures that ensure increased safety and security, as well as developing the necessary platform to promote effective trade facilitation and revenue collection.It is the view of this customs administration that legitimate international trade is an essential driver for economic prosperity. We are fully aware of the importance of ultimately achieving a digital customs whereby additional automation and enhanced electronic activity would positively contribute to the improved coordination of our customs activities, and thus ultimately transform the way customs will operate.

The new challenges of the 21st Century demand a new concept of customs to customs cooperation, real time collaboration between customs administration, and also between customs and the trading community in facilitating legitimate trade. We are all of the belief that the panacea to achieve this concept by the global customs fraternity is the creation of an international “e-customs” network that will ensure seamless, real-time and paperless flow of information and connectivity.
This administration hereby pledge their commitment to our most valuable resource, our officers whom we will ensure have every opportunity to be a part of our continuous capacity building, in an attempt to enhance their competence, so that they may possess the ability to positively impact and transform the customs landscape.
We also commit as an organization to continue our quest to identify additional strategies to improve professionalism, technical aptitude, responsiveness, and a better working relationship with the trading community and the public.
The Belize Customs & Excise Department will continue to ensure its key role in realizing the organization’s vision, to be recognized nationally and internationally for excellence in customs administration and service, as well as meeting the needs of customs and the international trading community.

Customs Procedures

Customs duties and taxes are collected based on the transaction value which is derived from the value stated on the invoice (once authenticated), receipt or other proof of purchase. The dollar value must be converted from the foreign currency stated on the proof of purchase document to Belize (bzcy) currency. The Belize currency is tied to the US dollar at $2.0175 bzcy to $1.00USD. Other foreign currency rates are subject to change and is updated weekly in conjunction with the Central Bank of Belize.

Motor Vehicles

Revenue Replacement Duty

ORDER made by the Ministry of Finance in exercise of the powers conferred upon him by section 25 of the Customs and Excise Duties Act , Chapter 48 of the Laws of Belize, Revised Edition 2003, and all other powers thereunto him enabling.......... (Gazetted 1st April, 2016)

Excise

AN ACT to ammend the Customs and Excise Duties Act, Chapter 48 of the Substantive Laws of Belize, Revised Edition 2011; to provide for the removal of revenue replacement duty on CARICOM goods; to increase the scope of goods subject to excise duty; and to provide.....

Importation of Goods

The importation of some live animals, foodstuff, plant and plant materials, veterinary vaccines requires an import permit (view list) from the Ministry of Agriculture and is subjected to inspection at the time of importation by Quarantine Inspectors.
General Sales Tax is charged at a rate of 12.5% based on the aggregate of the customs value and any other relative duty (Import Duty, Environmental Tax and RRD if applicable). Some commodities are exempted from the payment of General Sales Tax at the time of importation.

Importation from Caricom

Importation from Countries Within the Caribbean Common Market (Caricom)
Imports from Caricom Countries are exempted from the payment of import duty provided the importer produces a Certificate of Origin from the country within the Common Market certifying that the goods were produced within the region of the common market. Some commodities imported from Caricom pay Revenue Replacement Duty (RRD). There are restriction for certain commodities imported from Caricom and requires an Import License from Ministry of Trade prior to importation.

Exemptions

Use the links below to access information regarding our various exemptions:

Personal and Household Effects

Once you can provide documentary evidence that you are a Belizean National or hold a Belizean Residency Permit;
1 (b) Household effects may be imported free from customs duties provided that they are used and have been in your possession for at least one year, and is not intended for any other person or sale.......

Tariff and Trade Classification

(Revised 3rd April, 2018)

Custom Duties are applicable according to the rates set out in the Customs Tariff and Trade Classification, Chapter 48 Laws of Belize, First Schedule. The Belize Customs Tariff is modeled from the Harmonized Description and Coding System (HS). The rates are applied based on the Customs Value (Cost, Insurance, Freight )- CIF).
Rates applicable ranges from 0 to 100% import duty with the majority of commodities attracting a rate of 20% import duty.

Goods in Primary Forms, Machinery and Parts, Raw Materials, Textile Fabric, Chemicals, Office Equipment (except Computers and Accessories - 0%) Hand Tools, attracts a rate of 0% or 5% import duty based on the customs value (except household tools - 20%).
Customs duties and taxes are collected based on the transaction value which is derived from the value stated on the invoice (once authenticated), receipt or other proof of purchase. The dollar value must be converted from the foreign currency stated on the proof of purchase document to Belize (bzcy) currency. The Belize currency is tied to the US dollar at $2.0175 bzcy to $1.00USD. Other foreign currency rates are subject to change and is updated weekly in conjunction with the Central Bank of Belize.
An exchange rate for the conversion of foreign currency to BZD is published weekly for the convenience of importers and customs brokers.
The rate of duty applicable to Motor Vehicles is according to the engine capacity in Motor Cars; according to the weight for Pickup and Trucks, and according to the seating capacity in Vans and Busses for Public Transport.
There are some items that attract a Revenue Replacement Duty (RRD) ranging from 5% to 40% based on the aggregate of the Customs Value and the Import Duties.